United’s figures reflect the substantial backing given to Louis van Gaal and Jose Mourinho after the short-lived David Moyes era as the club continues to try and recapture the glory days of Sir Alex Ferguson.

Football is a complex game, and while injuries have impacted the side, it is hard to reconcile the at-times negative tactics of the current incumbent with this hefty wage bill.

Manchester United’s huge wage bill suggests they should be playing more attacking football

4. Chelsea – £250m (Top earner: Eden Hazard, £200,000-per-week)

Chelsea’s figures are due out shortly and, as was the case with Barcelona, may well be headed south following pending transfer activity, with Diego Costa about to shifted from the tab.

That said, the arrivals of the likes of Alvaro Morata and Tiermoue Bakayoko will not have come cheap.

Chelsea’s payments are likely to dip, but Eden Hazard is still on an impressive £200,000

The cost of supporting Pep Guardiola in the first part of his City project became clear earlier this month when the Premier League leaders announced their annual figures. Salaries at the Etihad Stadium rose by 25 per cent in the Catalan’s first year.

While that does not include the arrivals of the likes of Benjamin Mendy, Danilo and Kyle Walker, it should be noted that the departures of big earners such as Samir Nasri, Joe Hart, Fernando and Wilfried Bony, are also not included and so this should be a relatively accurate sum.

Sergio Aguero is the top earner at a Manchester City side whose wage bill has increased

These are testing times in the Spanish capital for Zinedine Zidane and Co. The departures of Alvaro Morata to Chelsea and Danilo to Manchester City, with no high-profile arrivals, has sent them down the pecking order.

And that is reflected in their struggles in La Liga. They are third and eight points behind rivals Barcelona.

Cristiano Ronaldo remains on Real Madrid’s highest salary amid his own issues in front of goal

7. Bayern – £235m (Top earner: Robert Lewandowski, £160,000-per-week)

A summer of astute but costly acquisitions puts the Bavarians next on the list. The loan arrival of James Rodriguez from Real was notable.

Adding the likes of Corentin Tolisso, from Lyon, and Kingsley Coman, from Juventus, add to the sense that there is a desire to improve Champions League performance, something underlined by the departure of Carlo Ancelotti.

Arsenal announced their figures at the end of September, with a wage bill of about £199m.

This will have risen slightly following this summer’s transfer business, with the addition of Alexandre Lacazette the highest-profile arrival, but their wage bill is still a long way short of clubs that the Gunners support see as key rivals.

Midfielder Mesut Ozil is one of two Arsenal players who are both on £150,000-per-week

The German’s fellow contract rebel Alexis Sanchez also earns the same figure as Ozil